Curaçao
Dutch-Caribbean private limited company with territorial taxation, foreign-source income exemption, and no minimum capital.
Key Benefits
Only Curaçao-sourced income is taxed at 22%; foreign-sourced profits can be fully exempt, subject to substance requirements and source-allocation rules.
Curaçao levies 0% withholding tax on dividends, interest, and royalties paid to non-residents, supporting efficient cross-border profit distribution.
Corporate framework under the Kingdom of the Netherlands provides legal certainty, familiar governance structures, and international credibility.
BVs can be formed with no minimum share capital requirement, and capital may be denominated in any currency for maximum flexibility.
Non-residents can incorporate entirely by proxy through a power of attorney, without needing to be physically present in Curaçao.
Tax Overview
Corporate Income Tax
Territorial system: only profits sourced within Curaçao are taxed at 22%. Foreign-sourced income can be fully exempt, subject to a source-allocation coefficient and economic substance requirements.
Withholding Tax
No withholding tax on dividends, interest, or royalties paid to non-residents. Participation exemption available for qualifying equity holdings.
Sales Tax (OB)
General sales tax of 6% applies to goods and services supplied within Curaçao. Other rates of 0%, 7%, and 9% may apply to specific categories.
Investment Company Exemption
Qualifying investment companies can benefit from a 0% corporate tax rate, provided several criteria including substance and activity requirements are met.
Formation Process
Collect shareholder and director KYC documents, verify proposed company name, and confirm business activities and structure.
Draft the Articles of Association and execute the notarial deed before a Curaçao civil-law notary (power of attorney available for non-residents).
Register the BV with the Curaçao Chamber of Commerce and obtain the CRIB number for tax registration.
Apply for director's license (if applicable), coordinate business license requirements, and deliver the digital corporate document pack.
Pricing
Formation Package
$2,500
Annual Maintenance
$4,000/year
Add-ons
Form your Curaçao BV in Curaçao and have your entity ready in 3-10 business days.
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